Legal Opinion
Harvey v. Early
Court of Appeals for the Fourth Circuit
Decided April 9, 1947No. 5557PublishedCited by 21 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is an appeal from an order dismissing a suit instituted to enjoin the collection of a jeopardy assessment of additional income taxes with penalties and interest, and to require the repayment to taxpayer of the amounts collected thereon under a warrant of distraint. The case was heard on the pleadings, and the facts as they were at the time of the hearing are adequately stated in the opinion of the District Judge, which is reported in 66 F.Supp. 761. The jeopardy assessment was made pursuant to section 273(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev. Code, §…
2Cases cited22 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Taylor v. SecorSupreme Court of the United States · 1876
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- California Water Service Co. v. City of ReddingSupreme Court of the United States · 1938
17 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- "Americans United" Inc. v. WaltersCourt of Appeals for the D.C. Circuit · 1973
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Best & Co. v. City of OmahaNebraska Supreme Court · 1948
16 more not listed; retrieve them via the Exa API.